taxidermy property

(B)For purposes of this section, the term “taxidermy property” means any work of art which— (i)is the reproduction or preservation of an animal, in whole or in part, (ii)is prepared, stuffed, or mounted for purposes of recreating one or more characteristics of such animal, and (iii)contains a part of the body of the dead animal.

Source

26 USC § 170(f)(15)(B)


Scoping language

For purposes of this section
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